A grouping of the Sustainable Development Goals (SDGs) and their influence on business results: An analysis for Spanish companies

García-Pardo, Isidro Peña; Andrade, Silvia M.; Muñoz, Rosa M.; Martínez-Rodríguez, I.

doi:10.24136/oc.2023.015

Cited by 8 publications

(2 citation statements)

References 62 publications

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“…Neoclassical economic theory advocates disincentive theory, which argues that ER leads to higher production costs (Peña et al, 2023) and inhibit firms' technological innovation, resulting in a "compliance cost effect" (Gray et al, 1987). However, others argue that ER does not inhibit GTI, but there may be a time lag for environmental regulations to stimulate GTI development (Jiang & Ma, 2021).…”

Section: The Mechanism Of the Indirect Impact Of Getc On Cesmentioning

confidence: 99%

Paths to low-carbon development in China: The role of government environmental target constraints

Bai,

Xu,

Yang

et al. 2023

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Research background: To achieve the targets for carbon peak and air quality improvement, local governments should propose environmental targets and develop realization paths that are tailored to their unique local conditions. They then promote low-carbon development through the implementation of multiple measures. Purpose of the article: As the government performance appraisal system im-proves, the question arises as to whether governments take the initiative to com-bine environmental policies with government target constraints to reduce carbon emissions. Methods: The announcement of environmental target constraints by local governments in government work reports is considered a quasi-natural experiment. This study examines the effect of government environmental target constraints (GETC) on carbon emissions (CEs) using differences-in-differences (DID), propensity score matching-DID (PSM-DID), and spatial-DID (SDID) with data from 241 Chinese cities from 2003 to 2019. Findings & value added: The results demonstrate that GETC can effectively reduce local CEs, with the inhibitory effect being most effective in the first two years after setting environmental targets, but diminishing in the third year. GETC can reduce local CEs through three paths: reducing energy consumption, promoting industrial structure optimization, and encouraging green technology innovation. Spatial spillover effects show that GETC reduces local CEs while exacerbating CEs in neighboring cities, indicating a beggar-thy-neighbor effect in conventional environmental regulation policy. This effect is observed mainly in the geographic matrix and the economic-geographic matrix, but not in the economic matrix. According to heterogeneity analysis, GETC in the eastern and central cities can significantly reduce CEs. The inhibitory effect of GETC on local CEs is stronger in cities where secretaries and mayors have longer tenures and higher levels of education. The paper's theoretical value lies in exploring the reduction of CEs through the combination of government self-restraint and environmental policies, providing a new solution for local governments to achieve CEs reduction. Furthermore, it offers practical insights into the improvement of the Chinese government assessment system.

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Section: The Mechanism Of the Indirect Impact Of Getc On Cesmentioning

confidence: 99%

Paths to low-carbon development in China: The role of government environmental target constraints

Bai,

Xu,

Yang

et al. 2023

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“…Sustainable development is a management principle directed towards attaining human development objectives while ensuring that the natural system continues supplying essential natural resources and ecosystem services for human needs. The emphasis lies not in achieving an abundance of sustainable development goals but rather in concentrating on those goals with the most potential for enhancing business performance(Peña et al (2023)).…”

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confidence: 99%

Green Accounting, Financial Performance, and Company Value: A Bibliometric Study

Bagraff,

Ahsan

2024

ijcsrr

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This research aims to examine the interconnection between green accounting, financial performance, and company value. This study employs a bibliometric approach utilizing bibliographic coupling and co-occurrence analysis, identifying 119 relevant articles on Scopus. The results reveal two prominent clusters, namely sustainability and sustainable development. Green accounting not only influences financial performance and company value but also has the potential to impact sustainability and sustainable development. For companies to thrive, it is crucial to consider corporate interests and environmental sustainability. This research will benefit researchers and academics exploring the relationship between green accounting, financial performance, and company value.

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Sustainability policies adoption within Italian Michelin‐starred restaurants: From external drivers to costs

Gazzola,

Vătămănescu,

Zamai

et al. 2024

Corp Soc Responsibility Env

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The purpose of the research is to investigate the increasing importance of the role of sustainability in high‐end restaurants, specifically in those awarded Michelin stars. The focus is on the role sustainability plays as a crucial element in the state‐of‐the‐art of fine‐dining business given that restaurants are challenged to reconsider the noteworthiness of new sustainable imperatives. The study is based on a questionnaire survey carried out with over 70 owners and chefs from Italian Michelin‐starred restaurants. The results show a clear tendency towards sustainability and an increasing attention towards this trend, emphasizing its peculiarities for the restaurant industry, which is indicates profound changes. More specifically, 35% of the variance in internal sustainability policies adoption is explained by external drives related to sustainability and customers' demands of sustainability. The data collected relies on an Italian sample, but the results are useful to understand the sustainability imperatives for the Michelin‐stars restaurants worldwide as the Italian food service industry is often deemed as iconic. The study advances new insights into the future of the sustainable restaurant industry. The results of research are based on a novel research design and empirical survey capturing the state‐of‐the‐art of sustainability policies adoption in the case of Michelin‐starred restaurants.

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A grouping of the Sustainable Development Goals (SDGs) and their influence on business results: An analysis for Spanish companies

Cited by 8 publications

References 62 publications

Paths to low-carbon development in China: The role of government environmental target constraints

Paths to low-carbon development in China: The role of government environmental target constraints

Green Accounting, Financial Performance, and Company Value: A Bibliometric Study

Sustainability policies adoption within Italian Michelin‐starred restaurants: From external drivers to costs

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